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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 24 No. 2 (2023)" : 5 Documents clear
PENGARUH TINGKAT PENDIDIKAN, TINGKAT PENGETAHUAN, KUALITAS SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UMKM Trimarlani, Chika
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

This study aims to determine the effect of education level, knowledge level, quality of human resources, understanding of accounting, and use of technology on the use of accounting information systems in SMEs in Pati Regency. The independent variables tested in this study were the level of education, level of knowledge, quality of human resources, understanding of accounting and use of technology, while the use of accounting information systems was the dependent variable. The sample of this research is MSME owners who have used technology and implemented systems in their businesses such as owners of basic food/grocery shops, cellphone counters, and several other MSMEs. The sample selection was carried out using the convenience sampling method. The data used is primary data, obtained from a questionnaire with a total of 125 respondents. The data obtained were then tested using Multiple Regression Analysis at a significance level of 5% using the SPSS 22 system. The test results identified that the level of Education, Level of Knowledge, Quality of Human Resources, Understanding of Accounting, and Utilization of Technology had a positive and significant effect on the use of information systems accounting for SMEs in Pati Regency.
PENENTU PEMILIHAN STRUKTUR MODAL PERUSAHAAN Rahmawati, Setya Ayu; Lina, Hanifah Nada
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

In the economic uncertainty condition starting COVID-19 to interest rate increase caused by inflation cause company decrease their debt funding. However, 310 from 698 companies in Indonesia increase their debt funding. This study aims to find out what factors determine the company's capital structure amid economic concerns. This study was conducted by analyzing the annual financial statements of 59 companies that issued new bonds and IPOs during the period 2020 to 2022. The data were analyzed by using multiple linear regression. The results show that cash flow volatility is the most determining factor, and non-debt tax shield does not determine the choice of capital structure in times of economic uncertainy. Theoretically, the financial performance within this study proves the validity of pecking order theory, whereas, practically, recommending companies apply internal funding first in times of economic uncertainty.
IMPLEMENTASI ENTERPRISE RESOURCE PLANNING MODUL ACCOUNTING BERBASIS ODOO 16 PADA USAHA JASA SERVIS Rohmawatik, St.; Wilasittha, Acynthia Ayu
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

This study aims to provide an implementation plan and find out how to implement an Odoo 16-based Accounting module ERP system in PT XYZ's service business. The research method used is a qualitative descriptive research method with case studies. The data used in this study consisted of two types, namely primary data obtained through an interview process and secondary data collected through a literature review. The results of this study reveal that the implementation of the ERP accounting module system can be carried out well and provides significant changes and benefits, especially in managing the company's accounting information system. Implementation of the ERP accounting module system is able to increase the efficiency and effectiveness of business process management at PT XYZ, which previously still relied on manual systems in managing its business processes, improve and increase integration between various divisions in the company so that information reception becomes more optimal, and the process of preparing financial reports is more automated and can be accessed at any time in real time.  
THE INFLUENCE OF AUDITOR PROFESSIONAL KNOWLEDGE AND SKILLS, SKEPTICISM, AUDIT DURATION TOWARD AUDIT QUALITY AHLIA CEMENT COMPANY/ALKHUMS Abobakr Ali Alsdai
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

The aim of this research is to determine the influence of Auditor Professional Knowledge, Skepticism and Audit Duration on Audit Quality. This research is quantitative research that uses primary data sources from All Auditors in Libya. The power collection method used is a questionnaire. The data analysis technique used is the Statistical Package for the Social Sciences version 25. Based on the results of the analysis that has been carried out, it can be concluded that Auditor Professional Knowledge and Skills affect the Audit Quality, Skepticism affect the Audit Quality and Audit Duration affects Audit Quality. For Libyan government auditors, maintaining and enhancing audit quality is essential to ensure transparency, accountability, and the efficient use of public resources. Libyan government auditors can contribute to the improvement of audit quality and the overall governance of public sector entities in Libya.
CEO ACCOUNTING EXPERTISE: ITS IMPACT ON FINANCIAL STATEMENT QUALITY IN INDONESIAN PUBLIC FIRMS Sumarta, Nurmadi Harsa; Amidjaya, Prihatnolo Gandhi
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

Following the growing access to firms' financial reports, we investigate the role of CEO accounting expertise on financial report quality in Indonesian listed firms. We analyze secondary data from 92 Indonesian listed firms in all industry sectors using multiple linear regression analysis. Our findings demonstrate that CEO accounting expertise positively affects financial report quality, by having more reliable financial information, better audit opinion, and on-time financial report submission. Our study provides implications to Indonesian firms to provide accounting knowledge to the CEO so that it would help build better accounting policies and practices to produce high-quality financial statements. This is very important as financial report quality increasingly provides positive implications to firms to achieve better accountability and market performance.

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